CHAPTER 771

An Act to levy a tax on certain packages of alcoholic beverages bought
for resale by the drink, to provide for disposition of such tax and
to provide penalties for violations.

[H 1190]

Approved April 5, 1968

Be it enacted by the General Assembly of Virginia:

1. § 1. On every bottle of alcoholic beverage bought for resale by the
drink pursuant to Chapter 1.1 of Title 4 of the Code of Virginia, there
is hereby levied, in addition to all other taxes imposed on such beverages, a
tax of fifty cents on distilled spirits per quart; forty cents on distilled
spirits per one-fifth gallon; twenty-five cents per pint of distilled spirits
or less except in amounts of two ounces or less the tax shall be five cents;
and ten cents per bottle of wine containing more than 14 percent of alcohol
by volume. The proceeds of such tax shall be paid into the State treasury
to the credit of the Treasurer of Virginia as provided in § 4-23.

Any person who dispenses alcoholic beverages from any bottle not
displaying a stamp for the payment of the tax hereby imposed shall be
guilty of a misdemeanor. The penalty upon a first conviction for a viola-
tion hereunder shall be a fine of five hundred dollars. Upon a second
conviction hereunder the penalty shall be a fine of five thousand dollars.

In addition to the above penalties, the holder of any A.B.C. license
to dispense alcoholic beverages under the provisions of Chapter 1.1 of
Title 4 of the Code of Virginia shall, after two convictions under this act
have his A.B.C. license permanently revoked.